, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … reporting assumption–the expected rate of return on pension assets or ERR, which can be more effectively manipulated if asset … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …

We examine whether the Financial Accounting Standards Board (FASB) Codification reduced financial reporting complexity …

IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …

The SEC decided in 2007 to allow foreign private issuers who use IFRS as promulgated by the IASB (pure IFRS filers … convergence efforts of the IASB and FASB and did not focus on pure IFRS filers. We examine the information content of the … reconciliations for a sample of 88 pure IFRS filers during 2006 and 2007. Consistent with the reconciliation lacking usefulness for …

attempting to develop a globally acceptable set of financial reporting standards …

reporting are related to rules-based standards. We note, however, that our findings are necessarily descriptive because …

reporting are related to rules-based standards. We note, however, that our findings are necessarily descriptive because …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

A roadblock exists between International Financial Reporting Standards, (IFRS) and United States Generally Accepted … Accounting Standards, (US GAAP) in the area of acceptable methods of inventory valuation. IFRS recognizes the First In First Out … Service, IRS. In order for the United States to adopt IFRS Accounting Standards, the elimination of LIFO would have to occur …